Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur dan Pertambangan di Bursa Efek Indonesia (BEI) tahun 2011-2013

  • 8 Keramika Indonesia Assosiasi Tbk √ √ - √

  • 14 Beton jaya manunggal Tbk √ -
  • √ √
  • √ √
  • 21 Jaya Pari Steel Tbk √ √ √ √
  • √ -

  18 Steel Pipe Industry of Indonesia Tbk - - √ -

  19 Itmaraya Tbk √ - - √

  20 Jakarta Kyoei Steel Work LTD Tbk √ - -

  SAMPEL 5

  22 Krakatau Steel Tbk √ √ √ √

  SAMPEL 6

  23 Lion Metal Works Tbk √ √

  24 Lionmesh Prima Tbk √ √

  25 Pelat Timah Nusantara Tbk √ √ √ √

  SAMPEL 7

  √

  26 Pelangi Indah Canindo Tbk √

  27 Tembaga Mulia Semanan Tbk √

  28 Barito Pasific Tbk √

  √ - √

  29 Budi Acid jaya Tbk √ √ √

  √ SAMPEL 8

  30 Duta Pertiwi Nusantara Tbk √ √ - √

  31 Ekadharma Internasional Tbk √

  32 Eterindo Wahanatama Tbk √ √ - √

  33 Intan Wijaya International Tbk √ √ - √

  34 Sorini Agro Asia Corporindo Tbk √

  17 Indal Aluminium Industry Tbk √

  16 Gunawan Dianjaya Steel Tbk √

  SAMPEL 4

  3 Holcim Indonesia Tbk √ √ √ √

  

LAMPIRAN 1

No

Daftar Populasi dan Sampel Perusahaan

Nama Perusahaan Kriteria Perusahaan

  Sampel

  1

  2

  3

  4 Perusahaan Manufaktur

  1 Indocement Tunggal Prakarsa Tbk √ √ √ √

  SAMPEL 1

  2 Semen Baturaja (Persero) Tbk - - √ -

  SAMPEL 2

  15 Citra Tubindo Tbk √ √ √ √

  4 Semen Indonesia (Persero) Tbk √ √ √ -

  5 Asahimas Flat Glass Tbk √ √ √ √

  SAMPEL 3

  6 Arwana Citra Mulia Tbk √ √ - √

  7 Inti keramik Alam Asri Industri Tbk √ - -

  9 Mulia Industrindo Tbk √ √ - √

  10 Surya Toto Indonesia Tbk √ - √ √

  11 Alaska Industrindo Tbk √ √ - √

  12 Alumindo Light Metal Industry Tbk √ √ - √

  13 Saranacentral Bajatama Tbk √ √ -

  35 Indo Acitama Tbk √ √

  • √ √

  • √ √

  67 Gajah Tunggal Tbk √ √ √ √

  SAMPEL 15

  59 Kertas Basuki Rachmat Indonesia Tbk

  √ √ √ √ SAMPEL 16

  60 Suparma Tbk √

  √ √ √ SAMPEL 17

  61 Pabrik Kertas Tjiwi Kimia Tbk √ √

  62 Grand Kartech Tbk - - - -

  63 Astra International Tbk √ √

  64 Astra Otoparts Tbk √ √

  65 Indo Kordsa Tbk √ √

  66 Goodyear Indonesia Tbk √ √ √ √

  SAMPEL 18

  68 Indomobil Sukses International Tbk √ √ - √

  SAMPEL 19

  69 Indospring Tbk √ √ √ √

  SAMPEL 20

  70 Multi Prima Sejahtera Tbk √

  √

  71 Multistrada Arah Sarana Tbk √ √ - √

  72 Nipress Tbk √ √

  73 Prima Alloy Steel Universal Tbk √

  √

  74 Selamat Sempurna Tbk √ √

  75 Polychem Indonesia Tbk √ √

  √ √ SAMPEL 21

  76 Argo Pantes Tbk √ √ √ √

  58 Toba Pulp Lestari Tbk √ √ √ √

  57 Indah Kiat Pulp & Paper Tbk √ √ √ √

  SAMPEL 14

  44 Indopoly Swakarsa Industry Tbk √ √

  36 Chandra Asri Petrochemical √ √ √ √

  SAMPEL 9

  37 Unggul Indah Cahaya Tbk √ √ √ √

  SAMPEL 10

  38 Alam Karya Unggul Tbk √ √

  39 Argha Karya Prima Industry Tbk √ √ - √

  40 Asiaplast Industries Tbk √

  √ - √

  41 Berlina Tbk √ √

  42 Titan Kimia Nusantara Tbk √

  √

  43 Champion Pasific Indonesia Tbk √ √

  45 Sekawan Intipratama Tbk √ √

  SAMPEL 13

  46 Siwani Makmur Tbk √ √

  47 Trias Sentosa Tbk √ √

  48 Yana Prima Hasta PersadaTbk √ √

  49 Charoen Pokphand Indonesia Tbk √ √ √ √

  SAMPEL 11

  50 Japfa Comfeed Indonesia Tbk √

  51 Malindo Feedmill Tbk √

  52 Siearad Produce Tbk √ √

  53 Sumalindo Lestari Jaya Tbk √ √

  54 Tirta Mahakam Resources Tbk √ √ √ √

  SAMPEL 12

  55 Alkindo Naratama Tbk √ √

  56 Fajar Surya Wisesa Tbk √ √ √ √

  SAMPEL 22

  • √ √

  √ √ √ √ SAMPEL 27 102 Akasha Wira International Tbk

  95 Sumi Indo Kabel Tbk √ √ √ √

  SAMPEL 25

  96 Jembo Cable Company Tbk √ √

  97 KMI Wire and Cable Tbk √ √ √

  99 Supreme Cable Manufacturing and Commerce Tbk

  √ √

  √ SAMPEL 26 101 Sat Nusa Persada Tbk

  √ √ √ √ SAMPEL 28 103 Tiga Pilar Sejahtera Food Tbk

  94 Primarindo Asia Infrastructure Tbk √

  √ √

  √ 106 Davomas Abadi Tbk - - - - 107 Delta Djakarta Tbk

  √ √ √ √ SAMPEL 29 108 Indofood CBP Sukses Makmur Tbk

  √ √ √ √ SAMPEL 30 109 Indofood Sukses Makmur Tbk

  √ √ √ √

  SAMPEL 31 110 Multi Bintang Indonesia Tbk √ √ √ √

  SAMPEL 32 111 Mayora Indah Tbk √ √

  √ - √ 115 Sekar Laut Tbk √ √

  √

  93 Sepatu Bata Tbk √ √

  SAMPEL 33

  83 Pan Brothers Tbk √ √

  77 Century Textile Industry Tbk √ √ √ -

  78 Eratex Djaya Tbk √ √

  79 Ever Shine Tex Tbk √ √

  80 Panasia Indo Resources Tbk √

  81 Indo Rama Synthetic Tbk √ √ √

  √ SAMPEL 23

  82 Apac Citra Centertex Tbk √ √ - √

  84 Asia Pasific Fibers Tbk √ √ - √

  SAMPEL 24

  85 Ricky Putra Globalindo Tbk √

  86 Sri Rejeki Isman Tbk - - √ -

  87 Sunson Textile Manufacturer Tbk √ √ - √

  88 Star Petrochem Tbk √ - - -

  89 Tifico Fiber Indonesia Tbk √ - √ √

  90 Trisula International Tbk √ √ - √

  91 Nusantara Inti Corpora Tbk √ √ - √

  92 Unitex Tbk √ √ √ √

  • 98 Kabelindo Murni Tbk √ √
  • √ 100 Voksel Electric Tbk √ √ √
  • √ 104 Tri Banyan Tirta Tbk √ - - √ 105 Cahaya Kalbar Tbk √
  • √ 112 Prashida Aneka Niaga Tbk √ √ - √ 113 Nippon Indosari Corporindo Tbk √ √
  • √ 114 Sekar Bumi Tbk √
  • √ 116 Siantar Top Tbk √
  • √ √ 117 Ultrajaya Milk Industry and Trading √ √ √ √

  • √ 120 Bentoel International Investama Tbk √ √
  • √ 121 Wismilak Inti Makmur Tbk - - - - 122 Darya Varia Laboratoria Tbk √
  • 123 Indofarma (Persero) Tbk √
  • 124 Kimia Farma (Persero) Tbk √ √ √
  • 125 Kalbe Farma Tbk √ √ √

  • √ 127 Pyridam Farma Tbk √ √
  • √ 128 Schering Plough Indonesia Tbk √ √ √ - 129 Industri Jamu & Farmasi Sido Muncul Tbk - -
  • √ 132 Martina Berto Tbk √ √ √ √
  • √ 137 Kedaung Indah Can Tbk √

  SAMPEL 39 144 Baramulti Suksessarana Tbk √ √ - √ 145 Bumi Resources Tbk √ √ - √ 146 Bayan Resources Tbk √ √ - √ 147 Indo Setu Bara Resources Tbk - - - -

  Tbk √ - √ - 143 Berau Coal Energy Tbk √ √ √ √

  SAMPEL 38 140 Atlas Resources Tbk √ √ - √ 141 ATPK Resources Tbk √ √ - √ 142 Borneo Lumbung Energi & Metal

  139 Adaro Energy Tbk √ √ √ √

  

Perusahaan Pertambangan

  √ 138 Langgeng Makmur Industry Tbk √ √

  SAMPEL 37 136 Kedawung Setia Industrial Tbk √ √

  SAMPEL 36 133 Mustika Ratu Tbk √ √ √ - 134 Mandom Indonesia Tbk √ √ - √ 135 Unilever Indonesia Tbk √ √ √ √

  √ 131 Tempo Scan Pasific Tbk √ √

  √

  √ - 130 Taisho Pharmaceutical Indonesia Tbk

  √ √

  √ SAMPEL 35 126 Merck Tbk

  SAMPEL 34 119 Hanjaya Mandala Sampoerna Tbk √ √

  Company Tbk 118 Gudang Garam Tbk √ √ √ √

  148 Darma Henwa Tbk √ √ - √ 149 Delta Dunia Makmur Tbk √ - - - 150 Golden Energy Mines Tbk √ √ - √ 151 Garda Tujuh Buana Tbk √ - - - 152 Harum Energy Tbk √ √ - √ 153 Indo Tambangraya Megah Tbk √ √ - √ 154 Resource Alam Indonesia Tbk √ √ - √ 155 Mitrabara Adiperdana Tbk √ - - -

  156 Samindo Resources Tbk √ √ - √ 157 Perdana Karya Perkasa √ - - √ 158 Tambang Batubara Bukit Asam

  (Persero) Tbk √ - √ √ 159 Petrosea Tbk √ √ - √ 160 Golden Eagle Energy Tbk √ √ - √ 161 Toba Bara Sejahtra Tbk √ √ - √ 162 Ratu Prabu Energi Tbk √ - - - 163 Benakat Integra Tbk √ √ - √ 164 Elnusa Tbk √ √ - √ 165 Energi Mega Persada Tbk √ √ - √ 166 Surya Esa Perkasa Tbk √ √ - √ 167 Medco Energi Internasional Tbk √ √ √ √

  SAMPEL 40 168 Radiant Utama Interinsco Tbk √ √ - √ 169 Aneka Tambang (Persero) Tbk √ √ √ √

  SAMPEL 41 170 Cita Mineral Investindo Tbk √ - - - 171 Citra Kebun Raya Agri Tbk √ √ - - 172 Central Omega Resource Tbk √ √ - √ 173 Vale Indonesia Tbk √ √ √ √

  SAMPEL 42 174 J Resources Asia Pasifik Tbk √ √ - √ 175 SMR Utama Tbk √ √ - √ 176 Timah (Persero) Tbk √ √ √ - 177 Agis Tbk - - - -

  178 Exploitasi Energi Indonesia Tbk - - - - 179 Citatah Tbk √ √ - √ 180 Mitra Investindo Tbk √ √ - √

  

LAMPIRAN 2

Disclosure Index of Corporate Social Responsibility

  1 Using energy more efficiently during the manufacturing process

  6 Establishing a safety department/committee/policy

  5 Receiving a safety award

  4 Complying with health and safety standards and regulations

  3 Disclosing accident statistics

  2 Promoting employee safety and physical or mental health

  1 Reducing or eliminating pollutants, irritants, or hazards in the work environment

  Employee Health And Safety

  7 Revealing the company’s concern about the energy shortage

  6 Research aimed at improving energy efficiency of products

  5 Disclosing increased energy efficiency of products

  4 Discussing the company’s efforts to reduce energy consumption

  3 Disclosing energy savings resulting from product recycling

  2 Utilizing waste materials for energy production

  Energy

  NO Category Environment

  13 Environmental protection

  12 Studying the environmental impact to monitor the environmental impact of the company

  11 Preventing waste

  10 Contribute to the restoration of historical buildings

  9 Contributions in the arts which aims to beautify the environment

  8 Create facilities in harmony with the environment

  7 Receiving an award relating to the company’s environmental programmes or policies

  6 Using recycled materials

  5 Conservation of natural resources, e.g. recycling glass, metals, oil, water and paper

  4 Prevention or repair of damage to the environment resulting from processing or natural resources, e.g. land reclamation or reforestation

  3 Statement indicating that pollution from operations has been or will be reduced

  2 Statement indicating that the company’s operations are non-polluting or that they are in compliance with pollution laws and regulation

  1 Pollution control in the conduct of the business operations; capital, operating and research and development expenditures for pollution abatement.

  7 Conducting research to improve work safety

  8 Providing low cost health care for employee

  16 Providing statistics on the number of staff, the length of service in the company and their age groups

  Products

  29 Information and statistics on employee turnover

  28 Information on the re-organization of the company/discussions/branches which affect the staff in any way

  27 Improvements to general working conditions – both in the factories and for the office staff

  26 Providing information on how industrial action was reduced/negotiated

  25 Reporting on any strikes, industrial actions/activities and the resultant losses in a terms of time and productivity

  24 Reporting on the company’s relationship with trade unions and/or workers

  23 Providing information on the availability of a separate employee report

  22 Providing information on the stability of the workers’ jobs and the company’s future

  21 Providing information on the company/management’s relationships with the employees in an effort to improve job satisfaction and employee motivation

  19 Disclose stock ownership plan workforce; 20 Reveals another profit sharing plan.

  18 Providing information on the qualifications of employees recruited

  17 Providing per employee statistics, e.g. assets per employee and sales per employee

  15 Providing the disposition of staff – where the staff are stationed and the number involved

  Employee Others

  14 Providing the occupations/managerial levels involved

  13 Providing the number of employees in the company and/or at each branch/subsidiary

  12 Disclose remuneration policies in companies

  11 Disclosing the percentage of salary for retirement;

  10 Providing recreational activities/facilities

  9 Providing staff accommodation/staff home ownership schemes

  8 Providing assistance or guidance to employees who are in the process of retiring or who have been made redundant

  7 Establishment of trainee centres

  6 Giving financial assistance to employees in educational institutions or continuing education courses

  5 Training employees through in-house programmes

  4 Programme for the advancement or minorities in the workforce

  3 Establishing goals for minority representation in the workforce

  2 Disclosing percentage or number of minority and/or women employees in the workforce and/or in various managerial levels

  1 Recruiting or employing racial minorities and/or women

  1 Information on developments related to the company’s products, including its packaging, e.g. making containers reusable

  2 An overview of research and product development expenses;

  3 Information on any research projects set up by the company to improve its product in any way

  4 Disclosing that products meet applicable safety standards

  5 Making products safer for consumers

  6 Conducting safety research on the company’s products

  7 Disclosing improved or more sanitary procedures in the processing and preparation of products

  8 Information on the safety of the firm’s product

  9 Information on the quality of the firm’s products as reflected in prizes/awards received

  10 Verifiable information that the quality of the firm’s product has incresed (e.g. ISO 9000)

  Community Involvement

  1 Donations of cash, products or employee services to support established community activities, events, organizations, education and the arts

  2 Summer or part-time employment of students

  3 Sponsoring public health projects

  4 Aiding medical research

  5 Sponsoring educational conferences, seminars or art exhibits

  6 Funding scholarship programmes or activities

  7 Opening the company’s facilities to the public

  8 Supporting national pride/government sponsored campaigns

  9 Supporting the development or local industries or community programmes and activities

  Common

  1 Corporate objectives/policies: general disclosure of corporate objectives/policies relating to the social responsibility of the company to the various segments of society

  2 Any other information that relates to the social responsibility of the company

  LAMPIRAN 3 Daftar Perusahaan yang Dijadikan Sampel Penelitian NO KODE NAMA PERUSAHAAN

  Perusahaan Manufaktur

  1 INTP Indocement Tunggal Prakasa Tbk.

  2 SMCB Holcim Indonesia Tbk.

  3 AMFG Asahimas Flat Glass Tbk

  4 CTBN Citra Tubindo Tbk 5 JPRS Jaya Pari Steel Tbk.

  6 KRAS Krakatau Steel Tbk.

  7 NIKL Pelat Timah Nusantara Tbk.

  8 BUDI Budi Acid Jaya Tbk.

  9 TPIA Chandra Asri Petrochemical 10 UNIC Unggul Indah Cahaya Tbk.

  11 CPIN Charoen Pokphand Indonesia Tbk.

  12 TIRT Tirta Mahakam Resources Tbk.

  13 FASW Fajar Surya Wisesa Tbk.

  14 INKP Indah Kiat Pulp & Paper Tbk.

  15 INRU Toba Pulp Lestari Tbk.

  16 KBRI Kertas Basuki Rachmat Indonesia Tbk.

  17 SPMA Suparma Tbk.

  28 GDYR Goodyear Indonesia Tbk.

  19 GJTL Gajah Tunggal Tbk.

  20 INDS Indospring Tbk.

  21 ADMG Polychem Indonesia Tbk.

  22 ARGO Argo Pantes Tbk.

  23 INDR Indorama Synthetic Tbk.

  24 UNTX Unitex Tbk.

  25 IKBI Sumi Indo Kabel Tbk.

  26 VOKS Voksel Electric Tbk.

  27 PTSN Sat Nusa Persada Tbk.

  28 ADES Akasha Wira International Tbk.

  29 DLTA Delta Djakarta Tbk.

  30 ICBP Indofood CBP Sukses Makmur Tbk.

  31 INDF Indofood Sukses Makmur Tbk.

  32 MLBI Multi Bintang Indonesia Tbk.

  33 ULTJ Ultra Milk Industry and Trading Company Tbk 34 GGRM Gudang Garam Tbk.

  35 KLBF Kalbe Farma Tbk.

  36 MBTO Martina Berto Tbk.

  37 UNVR Unilever Indonesia Tbk.

  38 ADRO Adaro Energy Tbk.

  39 BRAU Berau Coal Energy Tbk.

  40 MEDC Medco Energi Internasional Tbk.

  41 ANTM Aneka Tambang, Tbk

  42 INCO Vale Indonesia Tbk.

  

LAMPIRAN 4

Hasil Olah Statistik

Grafik Histogram

  

Grafik Normal Probability Plot

Hasil Uji Kolmogorov - Smirnov

One-Sample Kolmogorov-Smirnov Test

  Unstandardized Residual N

  126 Normal Parameters a,b Mean ,0000000 Std. Deviation ,12444859

Most Extreme Differences Absolute ,047

Positive ,047

  Negative -,044

Kolmogorov-Smirnov Z ,530

Asymp. Sig. (2-tailed) ,941

a. Test distribution is Normal.

  Nilai Collinearity Statistics Model Collinearity Statistics Tolerance

  VIF 1 (Constant)

Kepemilikan saham asing ,414 2,418

Kepemilikan saham ,427 2,344

institusional

Kepemilikan saham ,804 1,243

manajerial

Tipe industri ,860 1,163

Profitabilitas ,949 1,053

Kinerja lingkungan ,932 1,073

  Nilai Koefisien Korelasi a

Coefficient Correlations

  

Model Kepemilikan Kepemilikan Kepemilik

Kinerja saham saham Tipe an saham lingkungan manajerial Profitabilitas institusional industri asing

  

1 Correlat Kinerja 1,000 -,034 ,077 ,118 -,169 -,054

ions lingkungan Kepemilikan -,034 1,000 -,026 ,288 ,229 ,383 saham manajerial Profitabilitas ,077 -,026 1,000 ,040 -,153 -,101 Kepemilikan ,118 ,288 ,040 1,000 -,129 ,720 saham institusional Tipe industri -,169 ,229 -,153 -,129 1,000 ,059 Kepemilikan -,054 ,383 -,101 ,720 ,059 1,000 saham asing

  

Diagram Scatterplot

Hasil Uji Runs

Runs Test

  Unstandardized a Residual

Test Value ,01188

Cases < Test Value

  63 Cases >= Test Value

  63 Total Cases 126 Number of Runs

  58 Z -1,073

Asymp. Sig. (2-tailed) ,283

  

Hasil Uji Durbin – Watson

b

Model Summary

  Model Std. Error of the dimension0 R R Square Adjusted R Square Estimate Durbin-Watson a 1 ,417 ,174 ,132 ,12755 1,914 a. Predictors: (Constant), Kinerja lingkungan, Kepemilikan saham manajerial, Profitabilitas, Kepemilikan saham institusioanal, Tipe industri, Kepemilikan saham asing

  

Hasil Analisis Regresi Berganda

Model Unstandardized Coefficients

B Std. Error

1 (Constant) ,362 ,060

Kepemilikan saham -,048 ,051 asing Kepemilikan saham -,027 ,061 institusional Kepemilikan saham ,042 ,110 manajerial Tipe industri ,029 ,027 Profitabilitas ,051 ,027 Kinerja lingkungan ,061 ,015

  

Nilai Koefisien Determinasi

Model R R Square Adjusted R Square Std. Error of the Estimate

dimension0 a 1 ,417 ,174 ,132 ,12755

  Hasil Uji Signifikansi Parsial a

Coefficients

  Model Unstandardized Standardized Coefficients Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance

  VIF 1 (Constant) ,362 ,060 6,019 ,000 Kepemilikan saham -,048 ,051 -,121 -,932 ,353 ,414 2,418 asing Kepemilikan saham -,027 ,061 -,057 -,443 ,658 ,427 2,344 institusioanal Kepemilikan saham ,042 ,110 ,036 ,382 ,703 ,804 1,243 manajerial Tipe industri ,029 ,027 ,098 1,086 ,280 ,860 1,163 Profitabilitas ,051 ,027 ,160 1,867 ,064 ,949 1,053 Kinerja lingkungan ,061 ,015 ,362 4,198 ,000 ,932 1,073

  a. Dependent Variable: Pengungkapan CSR Hasil Uji Signifikansi Simultan

b

  ANOVA Model Sum of Squares df Mean Square F Sig. a

  1 Regression ,408 6 ,068 4,177 ,001 Residual 1,936 119 ,016 Total 2,344 125

  a. Predictors: (Constant), Kinerja lingkungan, Kepemilikan saham manajerial, Profitabilitas, Kepemilikan saham institusioanal, Tipe industri, Kepemilikan saham asing b. Dependent Variable: Pengungkapan CSR

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